Luuk
Tax Specialist
If you look at the current Belastingdienst guidance for 2026, three points stand out: the regime is presented again as a 30% ruling with an annual cap, the salary thresholds have been indexed, and the option for partial foreign taxpayer status has effectively disappeared for new cases from tax year 2025 onward.
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If you work as an employee and meet the conditions, your employer may reimburse up to 30% of your salary including the reimbursement tax-free for extraterritorial costs.
Scientific researchers at designated institutions and doctors in specialist training are not subject to the salary threshold.
An explanation that still presents 2026 as a fixed 30/20/10 step-down system does not match the current Belastingdienst information. For 2026 the Belastingdienst again publishes the regime as 30% with an annual cap.
From 1 January 2025, new cases can generally no longer opt for partial foreign taxpayer status in the tax return. Only employees who were already using the regime before 2024 can still rely on transitional rules through 2026.
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In 2026 the real issues are the salary threshold, the annual cap, employer changes, and transitional rules. If your ruling is ending or you are changing jobs, have the numbers checked properly.
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Luuk is a tax specialist at Jan de Belastingman. He helps entrepreneurs and freelancers with their tax returns and ensures they maximize all deduction opportunities.
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